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给出了通货膨胀影响企业所得税及投资效果的分析计算方法,弥补了一般项目投资技术经济分析不考虑通货膨胀因素影响的不足。 相似文献
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Mohammed Ohidul Haque 《Transportation》1992,19(1):43-57
For the purpose of estimating Engel elasticity, one needs to find the best functional form among various alternatives. In this paper, a new function, which is called the double semi-log Engel function turns out to be the best functional form for the transport and communication items in Australia on the basis of the distance function (D2) criterion, and the non-nested hypothesis testing procedure. This function is then used to estimate total expenditure elasticity, and the percentage change in consumer demand due to changes in total expenditure and total expenditure inequalities; using the 1975–76 Household Expenditure Survey data. The results of the analyses demonstrate that transport and communication is a necessary item in Australia on the basis of two criteria, viz., its elasticity is not significantly greater than unity, and the percentage change in demand increases with a decrease of the total expenditure inequality [emphasised by Iyengar (I960)]. Policy implication of the analyses has also been discussed. 相似文献
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Community-based management (CBM) could be an essential tool to prevent the depletion of marine resources in the Western Indian Ocean region. In Kenya, political pressure to strengthen local governance, has led to adoption of CBM as a way of reducing over-exploitation and managing the competing uses and impacts on the marine environment. Several communities in Kenya have embraced CBM and have set aside or closed previously fished areas to enhance recovery of fisheries and biodiversity. These community fisheries closures (locally called tengefu), despite being degraded, may recover to finfish abundances and biodiversity levels similar to established MPAs or above thresholds for maintaining some ecological services. Communities see their direct involvement and control of these tengefu as more likely to result in benefits flowing directly to them. Community closures are also important for articulating and resolving community values and strengthening their management capacity. Here, we describe the evolution of the tengefu movement in Kenya and combine information from focus group discussions, interviews, underwater surveys and boundary marking to evaluate the current status, opportunities and challenges facing these tengefu. We show that in some cases community closures suffer from slow and incomplete national and local legislative processes, challenges to compliance, and weak management. 相似文献
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Maria Börjesson Mogens FosgerauStaffan Algers 《Transportation Research Part A: Policy and Practice》2012,46(2):368-377
Transport infrastructure is long-term and in appraisal it is necessary to value travel time savings for future years. This requires knowing how the value of time (VTT) will develop over time as incomes grow. This paper investigates if the cross-sectional income elasticity of the VTT is equal to inter-temporal income elasticity. The study is based on two identical stated choice experiments conducted with a 13 year interval. Results indicate that the relationship between income and the VTT in the cross-section has remained unchanged over time. As a consequence, the inter-temporal income elasticity of the VTT can be predicted based on cross-sectional income elasticity. However, the income elasticity of the VTT is not a constant but increases with income. For this reason, the average income elasticity of the VTT in the cross-sections has increased between the two survey years and can be expected to increase further over time. 相似文献
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根据砂土的黏粒含量,振冲法可采用不加填料的振冲密实法或有填料的振冲置换法,选择合适的振冲施工工艺和确定合理的工艺参数,与地基加固效果和地基处理的工程投资密切相关。在振冲器的振动荷载作用下,由于饱和砂土的液化产生振密作用,根据孔隙水压力的增长模型,推导了饱和砂土的临界液化时间,并分析留振时间的影响因素。结合两个工程实例,探讨了振冲密实法和振冲置换法两种工艺的适应性及加固效果。根据砂土的类型和黏粒含量,将砂土地基分为3类,不同的砂土地基采用合适的振冲工艺,并得出施工参数的合理区间。 相似文献
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为了适应经济发展,我国许多城市加快了轨道交通的建设步伐。私营公司与政府签订合作协议,共同参与运营管理,这打破了以往一家运营商的垄断局面。如何在保证高质量的运营效率的同时,兼顾各家运营商的收益分配,运费清分的研究显得十分重要。本文分析了影响清分的主要因素和原则,建立有效路径选择模型和基于概率的多路径选择模型。采用改进的遍历算法以保证有效路径集的完整性。利用c++程序计算出各条路径的分担比例和各家运营商的清分比例,给出了提高清分比例的研究结论和建议。 相似文献
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朴明军 《铁路工程造价管理》2009,24(4):4-6
为有效控制工程投资,目前我国铁路在建项目大多采用由铁道部组织建设单位采购,或由建设单位直接招标采购供应主要建设物资的管理模式。如何在项目实施过程中清算甲供物资费用,对确保项目的顺利进行和维护建设单位与施工单位的权益具有重要的意义。此文提出甲供物资清算模式存在的主要制度和操作问题,并据此提出解决问题的建议。 相似文献
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周移红 《武汉船舶职业技术学院学报》2011,(6):70-72
随着高校产学研以及校企合作等模式的进一步深化,高校教师的收入来源渠道变得多样化,因此高校税收筹划具有了一定的空间,通过认真研究并积极开展税收筹划工作,在不违反税法的前提可让高校教职工获得最大的税后利益。 相似文献
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高速公路运营收入预测是高速公路企业进行财务评价的基础,根据交通量和收费标准相结合的预测方法,用V isual Basic编制的小程序实现高速公路基年和未来年运营收入的快速预测,从而结束了手工计算的估算方式,大大提高了工作效率。 相似文献